Browsing by Author "Mahmudi, Raihanil"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    PENGARUH AUDIT TENURE, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Survei Pada Kantor Akuntan Publik Yang Terdaftar di OJK )
    (Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Mahmudi, Raihanil
    The accounting profession is one of the professions that are needed and a very big influence and relevance for the company in the face of the complexity of the business world. Compared with other countries, the condition of the accounting profession in Indonesia is still cause for concern both in terms of number and competence. On one side of the auditor must consider the credibility and professional ethics, but on the other hand auditors must also face pressure from clients in decision making. If the auditor is not able to resist the pressure from clients such as personal stress, emotional or financial, the independence of auditors has been reduced and can affect the quality of the audit. This study used a descriptive and verification methods. Data collection using survey techniques with the distribution of questionnaires to KAP & Partners is registered in the Financial Service Authority (FSA). Respondents are partners, managers and senior auditors. The results of this study it is concluded that the audit tenure and audit Fee effect on audit quality respectively. Audit tenure and audit fees affect simultaneously to quality of the audit